Research On Law Enforcement Risk Prevention And Control By Tax Bureau Of L County

Administration by law is the lifeline of taxation work.Since the reform and opening up,the state has repeatedly put forward requirements on the tax collection and management system,administration according to law and tax administration according to law.Although,execute the law risk prevention and control of the extension,belongs to an old conversation topics,both within the tax authority and there is no lack of academic study on how to avoid the tax law enforcement risk related discussion and research,and on the prevention and control of grassroots taxation organ law enforcement risk,especially in the less developed provinces in central county,a lack of corresponding accords with the practice of grassroots discussion and research.Through the study of the tax authorities of LL county,henan province,a typical subject,and in combination with the new situation after the reform of the tax authorities at the end of 2017 and the merger of national and local taxes,it is of great practical significance to explore the risk prevention and control system of tax law enforcement of the county level tax authorities,which is conducive to the tax authorities to better carry out tax law enforcement.This paper makes an in-depth study of law enforcement risk prevention and control of tax bureau of L county by means of literature analysis and systematic analysis.Firstly,the core concepts of law enforcement risk,tax bureau law enforcement risk,risk prevention and control are clearly defined,as well as the basic theories of risk management and public power restriction.Secondly,this paper introduces that the tax bureau of L county has made gratifying achievements in carrying out law enforcement risk prevention and control work,focusing on the establishment of risk prevention and control teams,the definition of each post's responsibilities,the establishment of law enforcement responsibility system,the formulation of risk response norms,the education and training,and the improvement of law enforcement personnel's quality.Again,yuzhong pre-tax exist in the tax law enforcement risk prevention and control planning layout is not balanced,tax risk prevention and control,identify,and stop force after tax risk control supervision and improve the problems such as not in time and the reason is that the imperfect system,lack of law enforcement environment,unreasonable collection check three party supervision and management of risk prevention and control ability is weak,law enforcement officers.Finally,combined with the actual situation of the tax bureau of L county,three risk prevention and control countermeasures are put forward.First,a supervision system for risk prevention and control should be formed,a supervision mechanism combining internal and external factors should be established,a law enforcement environment should be shaped,and a mutual supervision mechanism between departments should be developed.Second,establish an execution system for risk prevention and control,improve the comprehensive quality of law enforcement personnel,improve the scientific and reasonable prevention and control process,and formulate effective prevention and control plans;Third,improve the target system of risk prevention and control,formulate reasonable tax guidance plans,establish scientific risk prevention and control objectives,and abide by strict legal protection plans.